Sift the flour once and measure, add baking powder and salt, and sift together three times. Cream butter thoroughly, add sugar gradually, and cream together until light and fluffy. Beat eggs until thick and light and nearly white; add to creamed mixture and beat well. Add flour, alternately with milk, in small amounts, beating well after each addition. Add vanilla. Bake in two greased 9-inch layer pans in moderate oven, 375 deg. F. , 20 minutes. Spread Burnt Sugar Frosting (see recipe) between layers and on top and sides of cake. Decorate with chopped pecans. Kate Smith Collection 1940 Published by General Foods Corp.